Sshri Sandeep Mittal, Ludhiana V. ITO-Ward-1(1), Ludhiana

ITA 93/CHANDI/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7024 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 26-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA DHAR
• Assessee Lawyers: SARBJEET GARG

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ “ए” , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) ी एन.के.सैनी, उपा य एवं ी स ु धांश ु ीवा%तव, या'यक सद%य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SUDHANSHU SRIVASTAVA, JM ITA No. 81/Chd/2020 Assessment Year : 2011-12 Shri Pardeep Mittal 939, Focal Point Road, Sherpur, Ludhiana-141010 The ITO Ward-1(2), Ludhiana PAN NO: ABRPM5978P Appellant Respondent ITA NO. 82/Chd/2020 Assessment Year : 2011-12 Shri Prem Nath Mittal 939, Focal Point Road, Sherpur, Ludhiana-141010 The ITO Ward-1(2), Ludhiana PAN NO: ABRPM5981G Appellant Respondent ITA NO. 93/Chd/2020 Assessment Year : 2011-12 Shri Sandeep Mittal 939, Focal Point Road, Sherpur, Ludhiana-141010 The ITO Ward-1(1), Ludhiana PAN NO: ABRPM5979N Appellant Respondent ITA NO. 97/Chd/2020 Assessment Year : 2011-12 Shri Vipan Mittal 939, Focal Point Road, Sherpur, Ludhiana-141010 The ITO Ward-1(5), Ludhiana PAN NO: ABRPM5980H Appellant Respondent ! " Assessee by : Shri Sarbjeet Garg, C.A # ! " Revenue by : Smt. Priyanka Dhar, Sr. DR 2 $ % ! & Date of Hearing : 06/12/2021 '()* ! & Date of Pronouncement : 06/12/2021 आदेश/Order PER BENCH: All these appeals by the different assessees are directed against the separate orders of different Ld. Commissioners of Income Tax (Appeal) at various stations as per following details: Sl.No. Appeal No. Name of Case CIT(Appeal / s ) Order dt. 1. ITA No. 81/Chd/2020 Shri Pardeep Mittal CIT(A)-1, Ludhiana 19/11/2019 2. ITA NO. 82/Chd/2020 Shri Prem Nath Mittal CIT(A)-1, Ludhiana 19/11/2019 3. ITA NO. 93/Chd/2020 Shri Sandeep Mittal CIT(A)-1, Ludhiana 27/11/2019 4. ITA NO. 97/Chd/2020 Shri Vipan Mittal CIT(A)-1, Ludhiana 19/11/2019 2. In all the above appeals the Ld. Counsel for the Assessees furnished separate applications for withdrawal of the appeals. 3. During the course of hearing the Ld. Counsel for the Assessees submitted that since the assessees have availed the immunity scheme i.e; Vivad Se Vishwas and t he Income Tax Department has issued Form No. 3, in response to the applications filed by the assessees, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn. The details of above said certificates are as under: Sl.No. Appeal No. Name of Case Certificate No. 1. ITA No. 81/Chd/2020 Shri Pardeep Mittal 232408670290121 3 2. ITA NO. 82/Chd/2020 Shri Prem Nath Mittal 232419400290121 3. ITA NO. 93/Chd/2020 Shri Sandeep Mittal 233525970300121 4. ITA NO. 97/Chd/2020 Shri Vipan Mittal 223615450220121 4. The Ld. DR did not object if the above appeals of the assessees are dismissed as withdrawn. 5. In view of the above the appeals of the assessees are dismissed as withdrawn. 6. In the result, appeals of the assessees are dismissed. Order pronounced on 06/12/2021. Sd/- Sd/- स ु धांश ु ीवा%तव एन.के.सैनी, (SUDHANSHU SRIVASTAVA) ( N.K. SAINI) या'यक सद%य/ Judicial Member उपा य / VICE PRESIDENT AG Date: 06/12/2021 ( + ! , - . - Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. $ / CIT 4. $ / 0 1 The CIT(A) 5. - 2 ग 4 5 & 4 5 678 ग9 DR, ITAT, CHANDIGARH 6. ग 8 : % Guard File ( + $ By order, ; # Assistant Registrar